In a medium bowl, whisk together the dry ingredients: flour, cocoa powder, espresso powder, baking powder, and salt until well combined.

In a large mixing bowl, blend granulated sugar and vegetable oil until smooth. Add eggs one at a time, beating well after each. Stir in vanilla extract.

Gradually fold the dry ingredients into the wet mixture until a thick dough forms. Cover and chill for at least 1 hour.

Preheat the oven to 350°F (175°C) and line a baking sheet with parchment. Scoop tablespoon-sized portions of dough, roll into balls, and coat in powdered sugar.

Bake for 10-12 minutes until edges are set but centers remain soft. Cool on the baking sheet before transferring to a wire rack.